List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status.
Each arrangement has an annex containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status ("The list rules") and is preceded by an annex containing introductory notes to the list rules.
This list of working or processing is based on the HS and contains for each position the appropriate condition(s). A position can be all products of a chapter, a heading or a group of headings or just a specific selection of these products (so-called "ex" position). In the case of an ex-position the rule applies only to the product as described in column 2.
Therefore, to use the list of working or processing it is necessary to first identify the tariff heading of the finished product. Secondly it must be checked whether the finished product has complied with the qualifying process listed in column 3 or 4 for the finished product of that heading. If this is not the case, a product may still be originating if the value of the non-originating materials does not exceed the general tolerance rule, here applicable.
There are several types of rules but the most common (see table of examples) are:
- that only wholly obtained materials can be used (a);
- that non-originating materials from certain positions can be used in or are excluded from the working or processing (b);
- that a specific working or processing operation must be carried out (c);
- that a certain percentage of value is added or cannot be exceeded in the production process (d);
- a combination of different rules (e)
- that a choice between different rules is given (f)
Where, for the entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or the one set out in column 4 ( g). If no rule is given in column 4, the rule set out in column 3 must be applied.
Type of Rule
Meat and edible meat offal
Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
Soups and broths and preparations thereof
Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
Planing, sanding or end-jointing
Musical instruments; parts and accessories of such articles
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
- from materials of any heading, except that of the product,
- in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and
- in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of
heading 7010 or 7018)
Manufacture from materials of any heading, except that of the product
Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works
price of the product
Hand decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the
hand-blown glassware used does not exceed 50 % of the ex-works price of the product
Turbo-jets, turbo-propellers and other gas turbines
- from materials of any heading, except that of the product, and
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
However there are other rules or combinations of conditions possible and it is therefore necessary always to check the annex to see which rule is applicable.
For an overview of the arrangements with their respective lists, it is recommended to consult first the appropriate legal framework as mentioned in each sector or enter through the list of all arrangements.